Poor knowledge about ITBA portal: ITAT Bangalore Directs Re-adjudication

Krishnan Sivaprasad Vs ITO (ITAT Bangalore) Introduction: In the recent case of Krishnan Sivaprasad vs ITO, the Income Tax Appellate Tribunal (ITAT) Bangalore ordered a re-adjudication due to the assessee’s lack of familiarity with the ITBA portal. The case primarily addressed the appellant’s challenges against the National Faceless Appeal Centre’s (NFAC) order and the jurisdiction of the Income Tax Officer. Analysis: The ITAT order empathized with the appellant’s rural background and unfamiliarity with the ITBA portal, which resulted in non-compliance with the NFAC not...